AAR : Hotel accommodation & restaurant services consumed outside SEZs, taxable as 'intra-State' supplies

May 10,2018

Karnataka AAR holds that accommodation & restaurant services provided within premises of Hotel, to employees & guests of SEZ units cannot be treated as supply of goods and / or services to SEZ units in the State chargeable to Nil GST; According to AAR, on reading Section 16(1)(b) of IGST Act and Rule 46 of CGST Rules together, it is clearly evident that supplies of goods and / or services towards authorized operations only shall be treated as supplies to SEZ Developer...

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